|
STATE
|
RATE OF STAMP DUTY
|
REMARKS
|
| Andhra Pradesh. |
5%
|
Of the market value or
agreement value whichever is higher. |
| Assam. |
8.25%
|
For agreement value exceeding
Rs.1,50,000/-. |
| Union Territory of Delhi. |
3% stamp duty + additional
5% as surcharge under Delhi Municipal Corporate Act, 1957. |
Of the value. |
| Goa. |
8%
|
For value more than Rs.1,000/- |
Gujarat.
- For transfers other than in co-operative society in urban
area.
- For transfer relating to premises in Co-operative Society
registered or deemed to have been registered under Gujarat
Co-operative Society Act, 1961.
|
10%
7.5%
|
On market value of Property.
On market value of Property.
|
| Haryana. |
12.5%
|
Value exceeding Rs.1,000/- |
| Himachal Pradesh. |
8%
|
Value exceeding Rs.1,000/- |
Karnataka.
- For transfer other than in (ii)
- For transfer effected by Bangalore Development Authority
Act, 1976, relating to a flat as defined in Karnataka Ownership
Flat Act, 1972.
|
10.5%
- value upto Rs.5.00 Lakhs – 4%
- more than Rs.5.00 Lakhs and upto Rs.15.00 Lakhs – Rs.20,000/-
+ 6% for amount in excess of Rs.5.00 Lakhs.
- More than Rs.15.00 Lakhs – Rs.80,000/- + 8% for amount
in excess of Rs.15.00 Lakhs.
|
On the market value of
property exceeding Rs.1,000/-.
On market value.
|
| Kerala.
(Property situated within Municipal Corporation)
|
8.5%
|
value of consideration. |
| Madhya Pradesh. |
7.5%
|
Of the market value. |
| Manipur. |
7%
|
On market value of property
or the agreement value whichever is higher. |
| Meghalaya. |
- upto Rs.50,000/- - 4.6 %
- more than Rs.50,000/- and upto Rs.90,000/- - 6 %
- more than Rs.90,000/- and upto Rs.1,50,000/- - 8%
- more than Rs.1,50,000/- - 9.9%
|
Of agreement value |
| Maharashtra
within Municipal limits of Greater Mumbai,Navi Mumbai, Pune
& Thane.
- for transfer other than in (b)
if relating premises registered under Maharashtra
Co-operative Societies Act, 1960, or the Maharashtra Ownership
Flat Act, 1963, or the Maharashtra Apartment Ownership Act,
1970.
|
10 %
- Upto Rs.1.00 Lakh - Nil.
- Rs.1.00 Lakh to Rs.2.5 Lakhs - 0.5 % of Value.
- Rs.2.5 Lakhs to Rs.5.00 Lakhs - Rs.1,250/- + 3% of value
above Rs.2.5 Lakhs.
- Rs.5.00 Lakhs to Rs.10.00 Lakhs - Rs.8,750/- + 6% of
value above Rs.5.00 Lakhs.
Value exceeding Rs.10.00 Lakhs - Rs.38.750/- plus 8% of value
above Rs.10.00 Lakhs.
|
On the market value or the agreement value whichever
is higher. |
| Nagaland. |
7.5 %
|
Of the value |
| Orissa |
14.7 %
|
Of Agreement Value. |
| Punjab. |
6 %
|
Of the value. |
| Rajasthan. |
10 %
|
Of market value of property. |
| Tamil Nadu |
13%
|
Of market value. |
| Tripura. |
5 %
|
Of the value. |
| Uttar Pradesh. |
Stamp duty 14.5 % under
U.P. Town Improvement Act, 1919. |
Stamp duty on market value
or the agreement value whichever is greater. |
| West Bengal. |
7% .
|
Of the market value. |
